S.C.C.O.R.E Model to Predict the Accounting Fraud Intension in Zakat Management Organization

Siska, Siska and Basri, Yuswar Zainal and Mariyanti, Tatik and Zulhelmy, Zulhelmy (2020) S.C.C.O.R.E Model to Predict the Accounting Fraud Intension in Zakat Management Organization. International Journal of Business and Management Invention (IJBMI), 9. pp. 28-36. ISSN 2319-8028

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Abstract

This research aimsto analyze how the S.C.C.O.R.E model predicts the accounting fraud intention in Zakat Management Organizations. S.C.C.O.R.E model or also called Hexagon model refers to the Fraud theory of Vousinas & Georgios L (2019) which is the latest fraud theory today.The analytical method used in this study is the Structural Equation Model (SEM) analysis. This research is an exploratory research whose purpose is theory development and exploration.This method is used to analyze the 170 comissioner and administrators of the Zakat Management Organization in Riau Province. This study shows that the S.C.C.O.R.E model are able to predict the accounting fraud Intention in the Zakat Management Organization (OPZ), and become the novelty of this research. The result also shows that the opportunity, rationalization, and ego variables have positive effect on the of accounting fraud intention, while the stimulus / pressure, capability and collution variables have no effect on the accounting fraud intention . The managerial implication of this research is that the Zakat Management Organization increases the effectiveness of internal control, reduces the emergence of information asymmetry through active website management that can provide complete information continuously to reduce opportunity which will effect on the accounting fraud intention. Increasing of supervision must be carried out by the Ministry of Religion in the province (Kemenag) as the supervisor of the Zakat Management Organization.

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